Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 1C

Recovery provisions, evidential rules, etc.

Overview

This Chapter deals with the recovery of tax. It also contains provisions relating to the priority given to certain taxes in the event of a company being put into liquidation or receivership and an individual becoming bankrupt.

960I Recovery of tax by way of civil proceedings

Summary

This section deals with civil proceedings taken by the Collector-General in any court to recover outstanding tax.

Details

(1) Without prejudice to any other means by which payment of tax may be enforced, any tax due and payable may be sued for and recovered by proceedings taken by the Collector-General in any court of competent jurisdiction.

(2) All or any of the amounts due from any one person may be included in the same summons.

(3) The rules of court applicable to civil proceedings commenced by summary summons, in so far as they relate to the recovery of tax, will apply to proceedings under this section.

(4) The acceptance of a part payment or a payment on account in respect of tax referred to in a summons shall not prejudice proceedings for the recovery of the balance of the tax due and the summons may be amended accordingly.

(5)(a) Proceedings under the section may be brought for the recovery of the total amount which an employer is liable, under Chapter 4 and the Income Tax Regulations, to pay to the Collector-General for any income tax month without distinguishing the amounts for which the employer is liable to pay by reference to each employee and specifying the employees in question.

(5)(b) For the purposes of the proceedings referred to in paragraph (a), the total amount shall be one single cause of action or one matter of complaint.

(5)(c) Nothing in the subsection will prevent the bringing of separate proceedings for the recovery of each of the several amounts, which the employer is liable to pay by reference to any income tax month and to the employer’s several employees.

(6) Any amount being an assessment of tax referred to in section 990 and any amount being an assessment of tax referred to in section 990 (or any balance of tax assessed under the section but remaining unpaid) will be deemed to be an amount of tax which any person paying emoluments was liable, under Chapter 4 and the Income Tax Regulations, to pay to the Collector-General.

Relevant Date: Finance Act 2020